Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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432.0000 PRINTED SALES MESSAGES—Regulation 1541.5

Annotation 432.0064.450

432.0064.450 Medical Provider Directories. Medical provider directories that list the names of physicians and provide certain information about the physicians, such as office addresses and areas of practice, are not considered as advertising or promoting the sale of goods or services. Therefore, the directories do not qualify as "printed sales messages" and their sales are not exempt from tax under section 6379.5 without regard to whether they are mailed to potential members or to existing members of the HMO. 7/11/95.